IFRS, IAS, International Financial Reporting Standards, International Accounting Standards, IASB

International Financial Reporting Standards (IFRS)
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U.S. GAAP

IFRS, IAS

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International Standards and U.S. GAAP
(A comprehensive source of International and U.S. GAAP information)

International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
11010	Subsequent events: U.S. GAAP asc 855-10 Subsequent events Two types of subsequent events: (1) type 1: subsequent events that require adjustments in financial statements AICPA Codification of statements on auditing standards AU Section 560 Subsequent events SAS 1, issued in November 1972 AU Section 560.02 Two types of subsequent events AU Section 560.03 First type: financial statements are adjusted AU Section 560.05 Second type: financial statements are not adjusted Some of the events in this type may require disclosures

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